How to use taxable in a sentence

Looking for sentences and phrases with the word taxable? Here are some examples.

Sentence Examples The taxable benefit to the employee is ascertained with reference to the cost price of the vehicle. The Inland Revenue head office tells me that all taxable income that must be declared on your tax return counts towards the limit. The carrying on of a trade may be contrasted with the sale of a capital asset ie the realisation of an investment which is generally not taxable. Farmers forced to sell or dispose of stock due to the dry seasonal conditions may be able to spread or defer their taxable income. Some people are very good at reducing their actual income to a low taxable income. However, a special gratuity paid to a driver, for example at Christmas, may not be taxable. Non-excessive salaries paid to members are deductible for the purposes of determination of the taxable income of the corporation. Nationals are taxed on a sliding scale with a maximum taxable rate of 25 per cent. It's important to calculate how a conversion will affect your taxable income. Failure to meet these requirements could result in the loan being deemed a taxable transaction. The Tribunal also held that the interest amount referable to mesne profits is not taxable. Taxable supplies mean the value of all taxable supplies including zero-rated supplies. Income earned from rentals is taxable, and the tax rate is based on the residency of the owner. Any rent received from the property is fully taxable in Ireland, even if you do not remit the rent to Ireland. Rental income in France is taxable, but can be substantially sheltered by the cost of borrowing. Any rental income is taxable and any profit on the future sale of the property is subject to capital gains tax. Your children must pay gift tax on taxable gifts and inheritance tax on taxable inheritances. Taxable amounts increase taxable income in the future while deductible amounts will decrease taxable income in the future. Virtual currency miners will report their earnings as taxable income, and will be subject to payroll taxes if they mine as part of a business. Since withdrawals from such plans are fully taxed, you might wind up converting tax-free dividends into taxable income. Show More Sentences The reason is that your state pension is taxable, but it is paid gross before tax is deducted. The donation is tax-deductible, and you may be able to deduct the loss from your investments in other taxable income. Has the supplier a taxable interest in the property and has he disposed of such an interest? Your taxable lump sum is taxed at your marginal rate of tax, either 20 per cent or 42 per cent. As in most American taxing jurisdictions, the assessor first appraises the separate market value of land and buildings for each taxable parcel. There may be severe credit risks in coming years by investors holding individual bonds, both taxable and tax free. A taxable dealer is a person whose principal activity is reselling natural gas or electricity. The portion allocable to the employee's personal use is generally taxable to the employee as a fringe benefit. Canadians give 0.7 per cent of their taxable income to registered charities. Employers must retain records in respect of each employee in receipt of taxable benefits. The rule is that realty is taxed both in the state where it is located and also is taxable to the state of one's residence. Once all the deductions have been made, the net amount is called your taxable estate. The major difference between regular income tax and the AMT system is the specifics used in calculating the net amount of taxable income. If the employee incurs the expense directly and reclaims it from the employer, it is taxable as the employer is paying for a personal expense of the employee. In such case the income shall be taxable only in the first-mentioned State. Although few employers offer such benefits, when they are available, they are not tax-exempt benefits, but are fully taxable. A person who starts a Christmas tree farm for the purpose of making taxable supplies of trees is engaged in a commercial activity. This apartment rental is taxable if provided by a registrant as the continuous period of occupancy by the individual is less than one month. If, for example, the SDB is taken out of legislation and privatized into a normal death benefit, it would become partially taxable. Before tax cut-offs are especially appropriate for assessing the adequacy of welfare incomes, because social assistance payments are not taxable. Show More Sentences Thus child care expenses should be deductible, just as any business expense necessary to earn income is deductible in computing taxable income. However, the taxable person is unlikely to give permission where the purpose of the control is to investigate suspected fraud. The loss you carry back cannot be more than the taxable capital gains in those years. In the case of roll-your-own tobacco, taxable units are defined in terms of weight. The taxable portion of income is determined as follows: gross income minus business expenses equals net income. In such case, the income shall be taxable only in the State of which the entertainer or sportsperson is a resident. The reimbursements represent neither salary nor a taxable fringe benefit for the expatriate. Although the camp offers religious instruction, its fees are taxable because the camp has overnight supervision. An individual who qualifies for a credit, but cannot claim the full credit due to insufficient taxable income, does not receive the benefit. But many individuals with disabilities have little or no taxable income, making this non-refundable tax credit of little value to them. If you provided an employee with free or subsidized housing, or board and lodging, enter code 30 and the corresponding taxable amount. It includes regular wages, commissions, overtime pay, paid leave, taxable benefits and allowances, piecework payments, and special payments. Tax cuts do not help companies that do not make a profit, which is taxable income on which they have to pay taxes. This reduces the individual donor's income tax payable, and reduces the taxable income of a corporate donor. The marginal tax rate is the rate that applies to the last dollar of taxable income. The average or effective tax rate is the taxpayer's total taxes divided by total taxable income. In reality, most of the incomes in Table 2.1 are so low that there is little or no difference between taxable and non-taxable income. If the yearly minimum is not paid, that balance has to be added to one's taxable income in that time. There are two types of differences between accounting income and taxable income. It also determines whether a maximum purchase limit applies and whether contributions lower your taxable income. Show More Sentences You are responsible for the proper reporting of all taxable income and payment of all related taxes. Realization is subject to future taxable income and development of a tax planning strategy. Once you know your taxable income bracket, you're in a position to make the best investment choices. All perquisites that are deemed to be taxable by the local tax authority are taxable to the executives and are not grossed up. It is not acceptable for transactions to be tax-exempt within the business chain between the Member States but taxable at national level. The earnings distributed from the Traditional IRA, however, will be treated as taxable income, whereas qualified distributions of earnings from a Roth IRA are tax free. Each intern receives a taxable monthly stipend to cover his or her living expenses for six months abroad. The term therefore does not permit the clear distinction between taxable and exempt transactions to be blurred on the basis of considerations which are outside the system. Dry ice, the solid form of carbon dioxide, is not suitable for human consumption and is taxable. This would permit a deduction of the health club membership prior to the calculation of taxable income. Words such as sparkling, soda water or effervescent refer to carbonation and indicate that the supply of water is taxable. The tax exemption is phased out over time to allow affected individuals to prepare and adapt to the change in their taxable status. His commitment to preventing price rises for consumers as a result of taxable persons opting for taxation has also merited general approval. Interest income is usually taxable, whereas some countries allow mortgage payments to be tax deductible. A threshold below which winnings would not be taxable would also be necessary, due to the large administrative cost of taxing very small prizes. However, if the child is a U. S. citizen or resident, the accumulated income is taxable to the child upon withdrawal of the funds. However, substandard food or waste from the manufacture of food for human consumption, which is not suitable for human consumption, is taxable. Non-carbonated fruit-flavoured water is taxable regardless of the container size or packaging. However, certain categories of food products such as candies and confectionery and carbonated beverages are taxable. However, certain categories of foodstuffs, for example, carbonated beverages, candies and confectionery, and snack foods are taxable. Show More Sentences Any earnings from letting the property while you are not there are also taxable. To be eligible for the £1,000 allowance, an individual's taxable income needs to be less than £42,700 a year. The so-called universal child care benefit, which is neither universal nor for child care services, is fully taxable. The effective tax rate for 2004 was higher than in 2003 as income increased mostly in those subsidiaries which are in a taxable position. It is thus clear that the non-established taxable person needs certain information about his customer. This monthly benefit is taxable and is paid to you while you are in the rehabilitation or vocational assistance program. This amount is fully taxable as income in the year in which it is received. As well, it will also summarize the consequential changes that have also been proposed to the imported taxable supply rules. For tax purposes, the value of undistributed profit would be added to the price you paid for the stock and leave you with a smaller taxable gain when you sell. Hard drives and recording devices such as CD-R units have not been included in the list of taxable media, but they are likely to be included at some point in the future. The stock was issued to get the Cayugas to allow Empire to build one or more hotels that would complement the casino on taxable property off the raceway site, he said. It is likely that the IRS may find issues of concern in the area of taxable fringe benefits, particularly automobile allowances and relocation expenses. Sole proprietorships are audited more than any other taxable entity. But those numbers assume no dramatic change in the increasing ability of seniors to retire later and otherwise continue to earn income that is taxable. To simplify things a bit, the government today doesn't treat employer health insurance as taxable income. The United States collects corporate income tax on all the taxable income of companies headquartered in the United States. The overwhelming majority of taxable sales are local, however, and will be for the foreseeable future. You can reduce your taxable income by deducting any unapplied non-capital losses you reported on your returns for the last 7 years or any unapplied farming or fishing losses for the last 10 years. The membership fee for a golf and country club is taxable as it is unlikely that such club membership by the controller would benefit the company. The PIBs and ULT bonds are secured and payable from the receipts of an annual ad valorem tax levied on all taxable property within the county. Show More Sentences Prior to June 13, 2003, the Company was authorized to deduct an amount not exceeding its taxable income for a given year when calculating its taxable income in Québec. Analysis on a teb basis neutralizes the impact of investing in taxexempt or tax-advantaged securities rather than fully taxable securities with higher yields. The amount of bad debt for which Maroc Telecom has made a provision is deductible from its taxable base, subject to the presentation of evidence of legal action taken against the debtors. As the impact of tax-exempt income varies from year to year, such income has been adjusted to a taxable equivalent basis to permit uniform measurement and comparison of net interest income. Although you do not have to provide this information to the CRA at the time of making the Election, these documents may be requested by the CRA to verify the taxable portion of your Roth IRA distributions, if any. Looking back to 2005, the most recent year for which data is available, 44 per cent of taxable capital gains went to the wealthiest 0.6 per cent of tax filers. Wine, spirits, beer, malt liquor or other alcoholic beverages as well as de-alcoholized beer and dealcoholized wine are taxable regardless of serving size or packaging format. Cash sales are taxable to the seller and can be either taxable or nontaxable to the buyer. While the complainant turned all the money over to the university, Revenue Canada required that he report it in his income tax return as a taxable bursary. Where there is also a catering charge or other service charge that is contingent upon the sale of the foodstuff, whether billed separately or not, such a charge is also taxable. Distributions may include capital gains, interest income, foreign source income or taxable dividends from taxable Canadian corporations, which are taxed just as if you had received the same type of income directly. Not reporting taxable income from foreign sources is against the law. In addition, services such as chartering a boat for recreational fishing, road clearing services, harvesting services provided to a farmer, and stud or artificial insemination services are also taxable. The unapplied portion of the non-capital loss will become a net capital loss that can be used to reduce taxable capital gains in the eleventh year or any year after. The valuation of these assets depends on a number of judgmental assumptions regarding the future probable taxable profits of different Group subsidiaries in different jurisdictions. This assessment is judgmental in nature and is dependent on assumptions and estimates as to the availability and character of future taxable income. The special scheme for taxable persons not established in the Community, supplying electronic services to nontaxable persons established or resident within the Community is subject to certain conditions. In addition, the drafters recognized that, for practical purposes, sales should be sourced based on where the taxable property would be used. A non taxable investment into smaller company shares over three years that qualifies for 20 percent tax relief. Earned income is made up of employment income for salaried workers, net business income for self-employed workers, net rental income and taxable support payments. Show More Sentences A supply by way of sale of commercial real property is generally a taxable supply whether the property is new or used, unlike sales of used residential complexes which are generally exempt. However, the B2B proposal already envisaged extending this rule to all the provisions on place of supply, including both taxable and nontaxable persons. In response to complaints that Mr Rudd's tax was retrospective, Ms Gillard's MRRT lets companies deduct the value of past investment from their taxable profits over time. As he paid his taxes in that country, he claimed to deduct from his taxable income the funding of his pension, provided by a policy subscribed in his country of origin. In certain circumstances, the general rules as regards the place of supply of services for both taxable and nontaxable persons are not applicable and specified exclusions should apply instead. Under the Tax Act, generally, onehalf of capital gains are included in an individual's income and one-half of capital losses are deductible only against taxable capital gains. Under this method, timing differences between accounting income and expenses and taxable income and deductible expenses gave rise to deferred income taxes. The indemnity paid to a research subject for his participation in a clinical trial in accordance with the standards set by the Food and Drug Regulation is taxable in the subject's hands. Otherwise any type of aid would be justified in so far as it enticed a company to be set up in the given Contracting Party, which would enable it to increase its future taxable revenue. If you invest in stocks that you expect to sell in the short-term outside of your RRSP, capital gains will be realized that will be taxable, reducing the funds you have to invest. The Italian legislature has given all taxable persons liable to VAT and subject to its fiscal competence the possibility of bypassing entirely any form of fiscal control in relation to a series of tax years. Increasing privatisation of activities which were traditionally the exclusive reserve of the public sector has led to greater distortions of competition between exempt, nontaxable and taxable services. Where the taxable amount relates to a period of more than one month, the tax shall be calculated as if this amount were spread evenly over the months to which it relates. The third and final step in determining property taxes is to multiply the local jurisdiction's mill rate times taxable value. This method is an unbiased method because it accurately reflects the connection between the office space and the taxable supplies to which the space relates. These transactions were created to shift tax benefits to taxable entities and shift reportable income to tax-exempt entities. Supplies of fruit-flavoured powders or crystals that are mixed with water to make a fruit-flavoured beverage and that contain little or no actual fruit juice are taxable. Where, in the transportation industry, an employee is given the privilege of a free pass on vehicles operated by the employer, the pass is not regarded as being a taxable benefit. Originally, private lands had been taxable, but shōen owners developed various techniques to obtain special exemption from taxes, so by mid-Heian times the shōen had gradually become nontaxable estates. These are not taxable and qualify for 30 percent tax relief against an individual's income. Show More Sentences The proclamation stripped the power of the King to make a law for the succession to the throne, brings the property and income of the King and Royal family taxable. This reduction in taxable income is in addition to the ordinary deduction of the costs involved in the IPO, which are recognised for tax purposes as any other business expense. For a start, there is no common tax base in a common currency across countries, so there is no coherent pool of taxable profits to allocate by such a formula. Holders of such securities are anxious to hedge, diversify or monetize a part of this wealth without creating a taxable or sale event. The tax currently payable is based on taxable profit for the year. The determination of the GST remittable on certain taxable benefits for employees and shareholders is calculated based on amounts determined for income tax purposes. The dividend check is considered taxable income. The other parties shall be entitled to their taxable costs without order. Where the taxable amount relates to a period of less than one month, the rate of tax shall be that applicable to a corresponding amount for a full month. Deferred tax liabilities are recognized for all taxable temporary differences, except where the deferred tax liability arises from goodwill impairment. The fact that the scheme under scrutiny and the ordinary law rule are the same makes it possible to rule out the existence of an advantage over the arrangements for the analytical determination of taxable profits. And low-income parents in the paid labour market will owe part of their benefit back in taxes at the end of the year because the new allowance is taxable. A whopping 18 billion VAT invoices are generated in the EU annually, so the switch to a fully electronic invoicing system would save time and money for more than 22 million taxable enterprises. It should be noted that, even if some consider this amount as a fringe benefit connected to the employment, churches do not consider this gift as taxable since nothing was written down in the books. There is nothing intrinsic in a system of taxation of the profitable use of labour and property which requires a limit on the proportion of profits which a company must pay as a result of its use of those taxable factors. Where this is the case, the tour operator would have to determine whether the insurance would be included in the non-provincially or provincially taxable portion of the package. The Company's investment in the CLO was conducted through Hypotheca Capital, LLC, the Company's taxable REIT subsidiary. In a taxable asset acquisition, purchase price is allocated to assets under Sec. In many instances, the decrement will result in higher taxable income to the taxpayer. The tax effects of income tax losses available for carry forward are recognised as an asset when it is probable that future taxable profits will be available against which these losses can be utilised. Show More Sentences From a tax policy perspective, an attractive feature of the tax credit is that, unlike a deduction, its calculation is made separately from the derivation of a taxpayer's taxable income. A person who is a self employed insurance agent or broker may apply to become registered voluntarily whether or not the person is making taxable supplies. The Conversion Rules contemplate two alternatives for the conversion of a publicly-traded income trust into a taxable Canadian corporation and the winding-up of the trust's underlying structure. Unsheltered savings generate higher rates of return than TPSPs, because the returns within the TPSP are taxable upon withdrawal and there is a consequent clawback of income-tested benefits. Carbonated water, whether flavoured or not, is taxable regardless of the size of the bottle or packaging, as explained in paragraph 17 of this memorandum. Sales of carbonated water are taxable regardless of container size. The deferred tax credits are considered on each closeout date and are reduced to the extent that it is no longer likely that a sufficient taxable profit will be available. The impact on the deficit is ambiguous, since it will depend upon the taxation of competing assets and whether the after-tax rate of return on taxable and tax-exempt government paper are equalized. The threshold issue in a voluntary reconveyance, foreclosure or abandonment is determining whether a taxable event has occurred. For instance, an Indian may live off reserve and earn only taxable income, and use an automated teller machine located off reserve to deposit funds into a bank account located on reserve. Such a distribution, however, will generally reduce the adjusted cost base of your units of the Fund, and may therefore result in you realizing a greater taxable capital gain on a future disposition of the units. The difference between the cash settlement paid and the par value of the share represents taxable income or revenue in a number of cantons and at the direct federal tax level. On 11 July 2001, the Commission proposed appropriate measures to Belgium aimed, in particular, at putting an end to the various tax exemptions and reductions in the taxable base enjoyed by coordination centres. They are repaid over time via a supplementary tax, using a sliding scale based on taxable income. Debt forgiveness is treated as taxable income, but can be excluded as taxable under certain circumstances, like bankruptcy and insolvency. A progressive tax is a tax by which the tax rate increases as the taxable base amount increases. It offers you two tax advantages: your contributions are deducted from your taxable income and the return on your investment is entirely reinvested into your tax-sheltered plan. Income tax generally is computed as the product of a tax rate times taxable income. Only net income from business activities, whether conducted by individuals or entities is taxable, with few exceptions. Tax systems in those countries often define taxable income as income per those financial statements with few, if any, adjustments. Show More Sentences Realization is subject to future taxable income. If you do contribute during this period, the money withdrawn from the plan will be added to your taxable income up to the amount of the contributions made during these three years. As a result, a projection of taxable income is required for those years, as well as an assumption of the ultimate recovery or settlement period for temporary differences. All real and tangible personal property located in the state of Maine is taxable unless specifically exempted by statute. For purposes of assessment for ad valorem taxes, taxable property is divided into five classes. Should the investment activities of a private investor, due to special circumstances be qualified as having a commercial purpose, any capital gains and losses realised will be considered as part of ordinary taxable income. Ontario health premiums are based on an individual's taxable income level, similar to personal income tax rates, and the premiums increase at higher levels of taxable income, as set out in the chart below. The Tennessee income tax does not apply to salaries and wages, but most income from stock, bonds and notes receivable is taxable. The Lordship of Golcar is recorded in the Domesday Book as including half a carucate of taxable land and woodland pasture one league long and half a league wide. While all income is taxable, gains are exempt for income tax purposes. Frequent flier mileage that was earned in business-related travel and provided to the employee for personal purposes was specifically held to be a taxable fringe benefit. In PLR-200602002, the IRS informed a taxpayer that prepayments of multiple years of tuition for the taxpayer's grandchildren would not be considered a taxable gift. In Quebec and the United States, federal and state systems are independently administered and have differences in determination of taxable income. The courts have long held all three taxpayer actions constitute sales or exchanges under the Internal Revenue Code and thus are taxable events to the mortgagor. The circuits now have split, with the Fifth Circuit and Ninth Circuit holding ADEA damages to be excludable and the Seventh Circuit holding them taxable. On its return for 1987, the corporation underreports its taxable income. K posits that, because she did not know that the taxable amount of the retirement distribution was misstated on the 1992 joint return, she is entitled to Sec. Other taxable entities are generally treated as partnerships. The statute required that every property be reappraised to determine its taxable value during a year in which reevaluation is permitted, and only in such years. The bonds are direct obligations of the district and are payable from an unlimited ad valorem tax levied against all taxable property located within the district. Show More Sentences These buckets include taxable, tax-deferred and tax-free assets. The bonds are payable from an unlimited ad valorem tax levied on all taxable property within the district, and are secured further by Texas Permanent School Fund guarantee. Examples from Classical Literature At all events, either slaves should not be represented, or exports should be taxable. The debt limit is usually a certain percentage of the assessed valuation of the taxable property within the city. What proportion of the taxable property of the county would that have been? Income Tax Return for Certain Political Organizations, an income tax return, even if they had no taxable income. Note that QCDs may include only amounts that otherwise would be taxable if distributed directly to the IRA participant. Likewise, attorneys' fees paid to an injured party's attorney may also be reportable as taxable income to the injured party. Boot is the term that the IRS uses for the part of a 1031 exchange that is taxable. My property is denied representation, and therefore can not be taxable. The income that a trust receives is taxable to the trust, beneficiaries or grantor, depending on the type of trust. Capital gains derived by a resident of Cyprus or Lithuania are not taxable in the country of investment. According to his ideas, consumption was the sole thing properly taxable in times of peace. Generally, compensation paid to members of the armed forces is taxable as income for federal tax purposes. The Tinseltown goodie bags brimming with all sorts of baubles, bangles and BlackBerrys given to award-show attendees are now taxable income that must be reported. Find more words! 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What is the opposite of taxable? Words that rhyme with taxable What is the plural of taxable? What is the adverb for taxable? What is the adjective for taxable? What is the noun for taxable? Use our Sentence Generator Nearby Words taxa tax tawse taws Tawny tawny taxable income taxaceae tax assessor taxation taxation without representation tax credit 7-letter Words Starting With t ta tax taxa taxab taxabl